Submission of Form 3CB Complies with Section 44AB; No Penalty u/s 271B if Form 3CA Isn't Feasible.

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Full Text of the Document

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....Penalty u/s 271B - when an assessee had furnished the tax audit report in form 3CB then it cannot be said that it has not complied with the provisions of sec. 44AB merely because the report is not in form 3CA which was not possible for assessee to furnish - AT....